https://www.taxtmi.com/caselaws?id=358942 Procedural time limits in Regulation 20 of the Customs Brokers Licensing Regulations, 2013 are directory, not mandatory. The Court reasoned that the licensing scheme under the Customs Act and the Regulations is designed to secure both discipline and revenue protection, while also ensuring fairness through prompt action and post-decisional hearing. The use of "shall" does not by itself make each timeline rigid; the correct test is legislative intent, purpose, and consequences of breach. Accordingly, delay beyond the prescribed stages does not automatically invalidate suspension, inquiry, revocation, or penalty proceedings, and the effect of delay must be assessed on the facts, including whether it is reasonable and properly explained. en-us Thu, 19 Apr 2018 00:00:00 +0530 Mon, 10 Sep 2018 12:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358942 Procedural time limits in Regulation 20 of the Customs Brokers Licensing Regulations, 2013 are directory, not mandatory. The Court reasoned that the licensing scheme under the Customs Act and the Regulations is designed to secure both discipline and revenue protection, while also ensuring fairness through prompt action and post-decisional hearing. The use of "shall" does not by itself make each timeline rigid; the correct test is legislative intent, purpose, and consequences of breach. Accordingly, delay beyond the prescribed stages does not automatically invalidate suspension, inquiry, revocation, or penalty proceedings, and the effect of delay must be assessed on the facts, including whether it is reasonable and properly explained. Case-Laws Customs Thu, 19 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358942